\documentclass[a4paper,10pt]{article}
\usepackage[utf8x]{inputenc}

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\title{}
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\begin{document}


\section*{}
\begin{tabular}{|l|c|r|}
\hline
Paul&\multicolumn{2}{|c|}{$titi$ LexYAcc}\\
\hline
LOPES&11\\
\hline
1.23&salut&Merde\\
\hline
\end{tabular}
\caption{ Tableau tres Simple}
\end{document}

